C M And R S Properties Ltd - Limited company accounts 25.1

REGISTERED NUMBER: 09380546 (England and Wales)

Report of the Directors and

Financial Statements for the Year Ended 31 January 2026

for

C M And R S Properties Ltd

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

C D Mitchell

Mrs R Mitchell

REGISTERED OFFICE:

20 Holmwood Drive

Formby

Merseyside

L37 1PQ

REGISTERED NUMBER:

09380546 (England and Wales)

ACCOUNTANTS:

M P Greaves Limited

Chartered Certified Accountants

74 Marmot Road

Liverpool

Merseyside

L37 6GB

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the letting of own property.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2025 to the date of this report.

C D Mitchell

Mrs R Mitchell

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C D Mitchell - Director

10 September 2026

TURNOVER

19,922

20,683

Administrative expenses

6,343

4,989

13,579

15,694

Gain/loss on revaluation of tangible assets

15,000

-

OPERATING PROFIT and

PROFIT BEFORE TAXATION

28,579

15,694

Tax on profit

2,425

2,982

PROFIT FOR THE FINANCIAL YEAR

26,154

12,712

FIXED ASSETS

Tangible assets

5

270,814

255,000

CURRENT ASSETS

Cash at bank

5,745

1,181

CREDITORS

Amounts falling due within one year

6

118,572

123,348

NET CURRENT LIABILITIES

(112,827

)

(122,167

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

157,987

132,833

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

157,887

132,733

SHAREHOLDERS' FUNDS

157,987

132,833

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by:

C D Mitchell - Director

1.	STATUTORY INFORMATION

C M And R S Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.1.26

31.1.25

£

Depreciation - owned assets

271

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 February 2025

255,000

-

255,000

Additions

-

1,085

Revaluations

15,000

-

15,000

At 31 January 2026

270,000

1,085

271,085

DEPRECIATION

Charge for year

-

271

At 31 January 2026

-

271

NET BOOK VALUE

At 31 January 2026

270,000

814

270,814

At 31 January 2025

255,000

-

255,000

Cost or valuation at 31 January 2026 is represented by:

Land and

buildings

£

Valuation in 2018

9,520

Valuation in 2020

20,000

Valuation in 2022

30,000

Valuation in 2023

39,971

Valuation in 2026

15,000

Cost

155,509

270,000

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.1.26

31.1.25

£

Cost

155,509

Freehold land and buildings were valued on an open market basis on 31 January 2026 by C D Mitchell (Director) .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Taxation and social security

2,425

2,982

Other creditors

116,147

120,366

118,572

123,348